You may obtain comparable sales information from records at the Assessor's Office or through the Assessor's Website, from realtors, or title companies. The best sales comparisons are sales of the subject property if it was a true "open market" sale. The best comparable sales of similar properties located in your area or neighborhood, with similar land and improvement features, that sold close to the valuation date at issue (January 1, of the current year). Comparable properties do not have to exactly match your property. Look for sales that are most similar, note their differences, and identify superior and inferior property features.

This comparison process should enable you to determine whether your property would sell for more than or less than the price paid for each selected sale, leading you to a market value estimate. Be prepared to present and defend this analysis at the hearing.

Other successful forms of evidence include contractor estimates of costs to repair building or land defects; letter or documents from government agencies and/or experts regarding development limitations; deeds describing easements that impact value; independent appraisals; photographs of features or conditions that you believe diminish your property's market value; and maps showing proximity to high traffic areas or access limitations.